Himme, Alexander (2008)

Erfolgsfaktoren des Kostenmanagements und von Markteintrittsentscheidungen

Universitätsbibliothek Kiel: Kiel, (2008).

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Abstract: This cumulative dissertation consists of four essays which focus on critical success factors of cost management and market entry decisions. The first essay is a state-of-the-art article summing up empirical research in the cost management field. The second essay presents empirical results of a field study which especially examines the relevance of behavioral factors in comparison to methodical issues in respect of the implementation of cost management projects. Data were collected from 131 chief controllers and employees of controlling departments of medium-size and large German companies, and the relations were tested using path analysis. The results indicate that besides the quality of the planning process top management commitment and participation are of particular importance for implementing a successful cost management. The third essay is a state-of-the-art article summing up empirical research in the field of timing entry strategies (i.e., existence first mover advantages). The fourth essay proposes ways to overcome several limitations of current empirical research in this field. An empirical application to 12 pharmaceutical markets finds a surprising early mover advantage that contrasts with the conventional wisdom (i.e., first mover advantage) in this industry.

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